These Regulations are made in exercise of the powers in section 51(1)(a) and 52(2) of the Taxation (Cross-border Trade) Act 2018 (c. 22) in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union. They are to come into force on such day or days as the Treasury by regulations appoint.
Link: The Value Added Tax (Disclosure of Information Relating to VAT Registration) (EU Exit) Regulations 2018
Source: Legislation .gov.uk
